| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
É indiscutível a crescente presença dos grupos de sociedades no contexto atual, em que a globalização e internacionalização das empresas é uma realidade cada vez mais evidente e em evolução. Assim sendo, é urgente que o tratamento jurídico existente aplicável a este tipo de entidades evolua também com a mesma celeridade, de modo a tratar e tributar de forma justa e apropriada as mesmas, em sede de imposto sobre o rendimento. Na presente dissertação será feita uma análise à legislação em vigor em Portugal em sede de imposto sobre o rendimento dos grupos de sociedades. Será também feita uma análise do regime de tributação proposto pela União Europeia, assim como a comparação entre este e o regime em vigor em Portugal. Uma vez que existem sempre frechas na legislação em vigor e espaço para “aproveitamento” por parte dos contribuintes, torna-se importantissimo o papel do auditor no controlo do planeamento fiscal praticado e combate ao abuso e à fraude fiscal cometida por este tipo de sociedades. Apoiando-nos neste fator, surgiu interesse em estudar a hipotese de os auditores estarem ou não devidamente preparados para auditar este tipo de sociedades, dadas as suas especificidades. Para além disso, analisar o impacto do planeamento fiscal dos grupos fiscais no planeamento dos trabalhos de auditoria.
Esta dissertação contribui para a literatura existente na medida em que é feita uma análise concreta às estratégias de planeamento fiscal mais praticadas pelos grupos que integram o regime especial de tributação dos grupos de sociedades (RETGS), assim como as medidas apropriadas de deteção e prevenção da evasão fiscal neste contexto.
The growing presence of groups of societies in the current context, in which the globalization and internationalization of companies is an increasingly evident and evolving reality, is indisputable. Therefore, it is urgent that the treatment that the legally known treatment of this type of entities also evolves with the speed of it, so as to treat and tax in a fair and appropriate manner as they are, in the event of income tax. In this statement will be made an analysis of the legislation in force in Portugal in the case of income tax of groups of companies. Plus, the proposal of the UE to tax the groups of societies will also be analysed and compared with the Portugal system. Since there are always faults in the legislation in force and space for "exploitation" by taxpayers, it becomes important the role of the auditor in the tax control practiced and combating the abuse and tax fraud by this type of companies. Relying on this factor, interest has arisen in studying the chance that auditors are or are not properly prepared to audit this type of companies, given as their specificities. In addition, the impact of tax planning of tax groups on the planning of audit work. This thesis contributes to the existing literature in that it is a concrete analysis of the tax planning strategies most practiced by the groups that are part of the special corporate group taxation regime (RETGS), as well as appropriate measures for the detection and prevention of tax evasion in the context.
The growing presence of groups of societies in the current context, in which the globalization and internationalization of companies is an increasingly evident and evolving reality, is indisputable. Therefore, it is urgent that the treatment that the legally known treatment of this type of entities also evolves with the speed of it, so as to treat and tax in a fair and appropriate manner as they are, in the event of income tax. In this statement will be made an analysis of the legislation in force in Portugal in the case of income tax of groups of companies. Plus, the proposal of the UE to tax the groups of societies will also be analysed and compared with the Portugal system. Since there are always faults in the legislation in force and space for "exploitation" by taxpayers, it becomes important the role of the auditor in the tax control practiced and combating the abuse and tax fraud by this type of companies. Relying on this factor, interest has arisen in studying the chance that auditors are or are not properly prepared to audit this type of companies, given as their specificities. In addition, the impact of tax planning of tax groups on the planning of audit work. This thesis contributes to the existing literature in that it is a concrete analysis of the tax planning strategies most practiced by the groups that are part of the special corporate group taxation regime (RETGS), as well as appropriate measures for the detection and prevention of tax evasion in the context.
Description
Keywords
Imposto sobre o rendimento Grupos fiscais Auditor Planeamento fiscal Income tax Tax groups Auditor Tax planning